The Farm Management Handbook 2019/20 Editor Alastair Beattie SAC Consulting October 2019 This publication is co-funded by the Scottish Government and EU as part of the SRDP Farm Advisory Service Enquiries: Telephone: 0131 603 7525 Email:
[email protected] Website: www.sruc.ac.uk/fmh Price: £28 plus postage and packaging © SAC Consulting 2019 ISSN 0308-5708 ISBN 978-0-9931063-8-5 ELECTRONIC VERSION OF THE FARM MANAGEMENT HANDBOOK An electronic version is available free at www.fas.scot as part of the SRDP Farm Advisory Service. ORDERING A HARD COPY OF THE FARM MANAGEMENT HANDBOOK IS EASY If you would like to order a hard copy of the publication it can be obtained from SAC Consulting as detailed below: . Visit the SAC Consulting webpages and order online: www.sruc.ac.uk/fmh . Email:
[email protected] . Telephone: 0131 603 7525 (answerphone out of office hours) . Contact your local SAC Consulting office (see pages 540-542) . Write to: Farm Management Handbook Sales, SAC Consulting, 2 Technopole Centre, Bush Estate, Penicuik, Midlothian EH26 0PJ (cheques payable to SAC Commercial Ltd) Foreword At the time of writing this foreword to the 40th edition of the Farm Management Handbook the future of agriculture within the UK, together with our trading relationships with those outside the UK, remains in the balance. After the UK’s proposed exit from the EU on 31st March 2019 was postponed, there has been growing speculation about what the final exit agreement will actually look like and how it will be implemented on the ground.